UTII is a special taxation system in the form of a single tax charged on imputed income. You can use the specified system if your work is suitable for activities falling under UTII.
We suggest you study the list of types of UTII activities:
1) household services (all-Russian classifier of services to the population);
2) veterinary services;
3) services for the distribution of promotional materials. Provides for the use of advertising structures (streamers, electronic displays, billboards, etc.);
4) placement of bright advertising on any transport (in most cases it is used on cars or on public transit vehicles);
5) the types of activities falling under UTII include services related to the repair, maintenance and washing of vehicles;
6) the provision of paid parking lots (exception: penalty parking);
7) the carriage of passengers in the event that the company (or individual entrepreneur) engaged in such carriage owns no more than twenty cars to provide these services;
8) transportation of goods, if the company (or individual entrepreneur) carrying out the transportation owns no more than twenty cars to provide these services;
9) retail trade also falls under the types of activities subject to UTII.
Requirements for outlets:
- a store or a trading pavilion should be no more than one hundred and fifty square meters in area (this requirement is presented for each trade object if you have several outlets);
- trade can be carried out through the objects of the selected stationary network, which does not imply the presence of trading floors. Another option is the facilities of a non-stationary network suitable for you (as an example: a portable tent).
Under the types of activities that fall under UTII, catering also falls. The requirements for the area of the premises (hall) for customer service are the same as in the case of retail, that is, no more than one hundred and fifty square meters. It is possible to provide catering services (using UTII) through facilities that do not provide a hall for serving visitors.
The types of activities that fall under UTII include the provision of hotel services, that is, the provision of rooms for temporary residence. The main requirement: the total area of the premises for the provision of services should not exceed five hundred square meters.
The types of activities that fall under UTII include the provision of space for rent. Such areas include the following:
- trading places located in the objects of the selected stationary trading network (without trading floors);
- trading places located in non-stationary network facilities;
- retail space for the provision of catering services without a visitor service hall;
- land plots for the construction (placement) of distribution network objects or public catering facilities.
The following organizations and individual entrepreneurs cannot transfer money to UTII:
- the number of employees of these organizations and individual entrepreneurs for the previous (tax) calendar year exceeds one hundred people;
- organizations in the authorized capital of which other organizations participate by more than 25 percent. An exception is social organizations of persons with disabilities if more than fifty percent of their employees are people with disabilities themselves. Moreover, their share in the wage fund should be at least twenty-five percent;
- organizations and individual entrepreneurs who switched to another tax calculation system;
- educational and social institutions, as well as healthcare institutions in the provision of catering services;
- organizations and individual entrepreneurs leasing (temporary use) gas stations.
Use the special UTII taxation system if your activity falls under the specified types.